RnE Accounting Services

Celebrating our 8th anniversary. Cheers to many more 🎉💙

𝗡𝗢𝗧𝗜𝗖𝗘: 𝗛𝗔𝗥𝗕𝗢𝗥 𝗮𝗻𝗱 𝗨𝘀𝗲 𝗼𝗳 𝗢𝗹𝗱 𝗚𝗜𝗦 𝗙𝗼𝗿𝗺𝘀

The Securities and Exchange Commission (SEC) reminds all corporations that in line with notice dated 30 June 2026 the transitional use of the old GIS Form via eFAST shall end on July 31, 2026, unless otherwise extended. Effective August 1, 2026, the 2020 form will no longer be accepted, and all corporations must submit their Beneficial Ownership Declaration (BOD) Page through the new HARBOR portal in compliance with SEC Memorandum Circular No. 15, Series of 2025.

Corporations are strongly advised to transition to HARBOR ahead of the deadline and monitor official SEC channels for further updates. For assistance, please contact the SEC hotline at 1-4SEC (1-4732) or submit an inquiry through the SEC iMessage Portal.

Revenue Memorandum Circular No. 084-2026

Subject: Clarifying Certain Provisions of Revenue Regulations No. 004-2026 Prescribing the Guidelines and Procedures for the Availment of the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers

🔗:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2084-2026_Redacted.pdf

📢 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝘁𝗵𝗲 𝗧𝗿𝗮𝗻𝘀𝗶𝘁𝗶𝗼𝗻𝗮𝗹 𝗨𝘀𝗲 𝗼𝗳 𝘁𝗵𝗲 𝟮𝟬𝟮𝟬 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗦𝗵𝗲𝗲𝘁 (𝗚𝗜𝗦) 𝗙𝗼𝗿𝗺 𝗳𝗼𝗿 𝗚𝗜𝗦 𝗮𝗻𝗱 𝗕𝗲𝗻𝗲𝗳𝗶𝗰𝗶𝗮𝗹 𝗢𝘄𝗻𝗲𝗿𝘀𝗵𝗶𝗽 𝗗𝗲𝗰𝗹𝗮𝗿𝗮𝘁𝗶𝗼𝗻 (𝗕𝗢𝗗) 𝗣𝗮𝗴𝗲 𝗙𝗶𝗹𝗶𝗻𝗴 𝗧𝗵𝗿𝗼𝘂𝗴𝗵 𝗲𝗙𝗔𝗦𝗧 𝗨𝗻𝘁𝗶𝗹 𝟯𝟭 𝗝𝘂𝗹𝘆 𝟮𝟬𝟮𝟲

The Securities and Exchange Commission (SEC) informs all corporations and other concerned stakeholders that the transitional use of the 2020 General Information Sheet (GIS) Form, which includes the Beneficial Ownership Declaration (BOD) Page, is extended until 31 July 2026.

During the extension period, corporations may continue to file their GIS and BOD Page through eFAST using the 2020 GIS Form without being redirected to the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR).

This extension is intended to facilitate a smooth transition to HARBOR while the Commission continues to address technical issues affecting the filing process.

For inquiries and technical assistance:
📞 Dial 1-4SEC (1-4732).
💬 Visit the SEC iMessage portal at https://imessage.sec.gov.ph/

Read the full notice here: https://www.sec.gov.ph/notices/extension-of-the-transitional-use-of-the-2020-general-information-sheet-gis-form-for-gis-and-beneficial-ownership-declaration-bod-page-filing-through-efast-until-31-july-2026/

𝗣𝗨𝗕𝗟𝗜𝗖 𝗔𝗗𝗩𝗜𝗦𝗢𝗥𝗬 : 𝗕𝗜𝗥 𝗘𝗫𝗧𝗘𝗡𝗗𝗦 𝗗𝗘𝗔𝗗𝗟𝗜𝗡𝗘 𝗙𝗢𝗥 𝗘𝗔𝗙𝗦 𝗦𝗨𝗕𝗠𝗜𝗦𝗦𝗜𝗢𝗡𝗦 𝗨𝗡𝗧𝗜𝗟 𝗠𝗔𝗬 𝟮𝟱

The Bureau of Internal Revenue (BIR) has announced that it is extending the deadline for the submission of the 2025 Audited Financial Statements (AFS) and other mandatory attachments through the Electronic Audited Financial Statements (eAFS) facility until May 25, 2026.

The extension was finalized through Revenue Memorandum Circular No. 46-2026 to provide administrative relief to taxpayers who encountered eAFS system-related technical issues during the recently concluded 2025 Annual Income Tax Return (AITR) filing season.

Under this issuance, penalties arising solely from delayed attachment submissions during this period are waived.

The extension until May 25, 2026, strictly applies to the following taxpayers:

1. Those who were unable to successfully upload their 2025 AFS and attachments through the eAFS platform on or before May 15, 2026, due to system-related issues; and

2. Those who utilized the contingency email submission route on or before May 15, 2026, but have not yet received an official email acknowledgment receipt from their concerned BIR office.

Taxpayers who submitted their attachments through the prescribed contingency email procedure on or before May 15, 2026, and have already received an email acknowledgment from their concerned BIR office, are considered fully compliant.

They are not required to resubmit via the eAFS facility, though they may still choose to do so voluntarily.

The BIR clarified that this extension applies only to the submission of the AFS and related attachments through the eAFS facility. It does not extend the statutory deadline for the filing and payment of the Annual Income Tax Return (AITR) itself.

The full copy of the guidelines can be accessed through this link:https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2046-2026.pdf

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝗧𝗲𝗺𝗽𝗼𝗿𝗮𝗿𝘆 𝗨𝘀𝗲 𝗼𝗳 𝟮𝟬𝟮𝟬 𝗙𝗼𝗿𝗺 𝗳𝗼𝗿 𝗙𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗦𝗵𝗲𝗲𝘁 (𝗚𝗜𝗦) 𝗼𝗻 𝗲𝗙𝗔𝗦𝗧

The Securities and Exchange Commission has further extended the temporary use of the 2020 General Information Sheet (GIS) Form for filing through eFAST until 30 June 2026.

Corporations may continue to use the 2020 GIS Form during this extended period while completing the necessary setup or access arrangements for the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR).

📄 Download the form here:
https://bit.ly/2020GISForms

This extension aims to give corporations sufficient time to complete their HARBOR access and setup.

For concerns involving eFAST, eSECURE, or HARBOR, the public may visit the SEC Headquarters in Makati City or the nearest SEC Extension Office for on-site assistance.

For inquiries:
📞 Dial 1-4SEC (14732)
📧 SEC iMessage Portal: https://imessage.sec.gov.ph/

Read the full notice here: https://www.sec.gov.ph/notices-2026/extension-of-temporary-use-of-2020-form-for-filing-of-general-information-sheet-on-efast-until-30-june-2026/

📣 𝗡𝗢𝗧𝗜𝗖𝗘: 𝗘𝘅𝘁𝗲𝗻𝘀𝗶𝗼𝗻 𝗼𝗳 𝗧𝗲𝗺𝗽𝗼𝗿𝗮𝗿𝘆 𝗨𝘀𝗲 𝗼𝗳 𝟮𝟬𝟮𝟬 𝗙𝗼𝗿𝗺 𝗳𝗼𝗿 𝗙𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗚𝗲𝗻𝗲𝗿𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗦𝗵𝗲𝗲𝘁 (𝗚𝗜𝗦) 𝗼𝗻 𝗲𝗙𝗔𝗦𝗧

The Securities and Exchange Commission has extended the temporary use of the 2020 General Information Sheet (GIS) Form for filing through eFAST until 15 May 2026.

Corporations that are still setting up their eSECURE accounts may continue to use the 2020 GIS Form during this extended period.

📄 Download the form here: https://bit.ly/2020GISForms

This extension aims to give corporations enough time to complete their HARBOR access and setup.

For assistance, the public may visit the SEC Headquarters in Makati City or the nearest SEC Extension Office.

📞 For inquiries:
• Dial 1-4SEC (14732)
• SEC iMessage Portal: https://imessage.sec.gov.ph/

Read the full notice here: sec.gov.ph/notices-2026/extension-of-temporary-use-of-2020-form-for-filing-of-general-information-sheet-on-efast/